A person who has failed to answer, or has given a false answer to, questions under the provisions of Article 97, paragraph (1), item (i) or paragraph (2) (Questioning, Inspection, etc. for Review), or who has refused, obstructed, or evaded an inspection under the provisions of paragraph (1), item (iii) or paragraph (2) of that Article, or has presented books and documents containing false statements or records in connection with that inspection, is punished by a fine of not more than 300,000 yen; provided, however, that this does not apply to a requester for review, etc. prescribed in paragraph (4) of that Article.
第九十七条第一項第一号若しくは第二項（審理のための質問、検査等）の規定による質問に対して答弁せず、若しくは偽りの答弁をし、又は同条第一項第三号若しくは第二項の規定による検査を拒み、妨げ、若しくは忌避し、若しくは当該検査に関し偽りの記載若しくは記録をした帳簿書類を提示した者は、三十万円以下の罰金に処する。ただし、同条第四項に規定する審査請求人等は、この限りでない。